论文部分内容阅读
企业内部控制是一个企业持续健康发展并实现其战略目标的基本保证,与单个企业相比,我国国有企业的内部控制具有一定的特殊性。针对国有企业内部控制的研究并不多,鉴于此,本文针对目前国有企业内部控制中几个突出的问题,分析了国有企业内部控制建设应秉承的基本方法,并提出了国有企业要处理好内部控制与企业管理、收益的关系、人员素质建设关系、内部审计的关系,处理好全面控制与重点控制的关系。
The internal control of an enterprise is a basic guarantee for the sustained and healthy development of an enterprise and the realization of its strategic objectives. Compared with individual enterprises, the internal control of state-owned enterprises in our country has a certain degree of particularity. There are not many studies on the internal control of state-owned enterprises. In view of this, this paper analyzes several prominent issues in the internal control of state-owned enterprises, analyzes the basic methods that should be upheld in the construction of internal control of state-owned enterprises, and proposes that state-owned enterprises must handle internal affairs well. Control the relationship with corporate management, income, the relationship between personnel quality and internal audit, and handle the relationship between comprehensive control and key control.